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IN RE IDAHO AGRIQUIPMENT, INC.

Bankruptcy No. 83-01437.

54 B.R. 114 (1985)

In re IDAHO AGRIQUIPMENT, INC., Debtor.

United States Bankruptcy Court, D. Idaho.

November 6, 1985.

Attorney(s) appearing for the Case

L. Charles Johnson, III, Johnson, Olson & Robison, Pocatello, Idaho, for Gerald E. Clark.

Maurice O. Ellsworth, U.S. Atty., Boise, Idaho and F. Michael Kovach, Jr., Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., for United States of America, the Internal Revenue Service.

CORRECTED MEMORANDUM DECISION AND ORDER

ALFRED C. HAGAN, Bankruptcy Judge.

Gerald E. Clark asks this Court to injoin the Internal Revenue Service (IRS) from pursuing its attempt to collect a 100 percent penalty from Clark as a person responsible for collecting and paying the debtor's trust fund taxes pursuant to 26 U.S.C. § 6672. Clark asserts that 11 U.S.C. § 362 stays collection activity against himself, as an officer and shareholder of the debtor...

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